Exploring the effect of system quality, information quality, and service quality on the taxpayer satisfaction in the eBIRForms System in RDO 008, Baguio City, Philippines

Abstract

This study examined how system quality, information quality, and service quality affect taxpayers’ satisfaction with the eBIRForms system at BIR Revenue District Office 008 in Baguio City. Using the DeLone and McLean Information Systems Success Model, the research used a quantitative descriptive-correlational approach and surveyed 163 individual taxpayers. The data was analyzed using mean, Pearson correlation, and multiple regression methods.

Results revealed that taxpayers generally perceived system, information, and service quality as acceptable, with service quality obtaining the highest rating. Overall satisfaction was interpreted as moderate. Correlation analysis showed very strong positive relationships between all three quality dimensions and taxpayers’ satisfaction. However, regression results indicated that only service quality and information quality significantly predict satisfaction, while system quality does not have a significant independent effect when other variables are considered.

Based on these findings, the study suggests several actions. First, during busy periods, RDO 008 in Baguio City should improve service quality by creating clear support systems with set response times and enough staff to help many taxpayers. Second, taxpayer guidelines and instructions should be made simpler and consistent across all platforms to improve information quality. Third, better resource planning, upgrading infrastructure, and adding features like auto-save and real-time updates can make the system more reliable. Fourth, confirmation processes should be improved by providing instant downloadable receipts, SMS notifications, and easy access to transaction tracking. Fifth, regular feedback and performance reviews from taxpayers should be used for continuous monitoring. Lastly, the study recommends further research that includes more variables and wider comparisons.

The findings indicate that in a mandatory digital tax environment, taxpayers’ satisfaction is not only influenced by technical system features alone but also through support services that are timely, reliable and taxpayer-focused and reliable and accurate information rather. The study underscores the need to strengthen both service delivery and information systems to improve the overall experience of taxpayers.